N.Y. Tax Law § 1262-l: Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county

§ 1262-1. Allocation and distribution of net collections from the

additional rate of sales and compensating use tax in Rockland county. 1.

Notwithstanding any provision of law to the contrary, if the county of

Rockland imposes the additional five-eighths of one percent rate of tax

authorized by section twelve hundred ten of this article during the

period beginning March first, two thousand two, and ending November

thirtieth, two thousand twenty-seven, such county shall allocate and

distribute twenty percent of the net collections from such additional

rate to the towns and villages in the county in accordance with

subdivision (c) of section twelve hundred sixty-two of this part on the

basis of the ratio which the population of each such town or village

bears to such county's total population; and

2. Notwithstanding any provision of law to the contrary, if the county

of Rockland imposes the additional three-eighths of one percent rate of

tax authorized by section twelve hundred ten of this article during the

period beginning March first, two thousand seven, and ending November

thirtieth, two thousand twenty-seven, such county shall allocate and

distribute sixteen and two-thirds percent of the net collections from

such additional rate to the general funds of towns and villages within

the county of Rockland with existing town and village police departments

from March first, two thousand seven through December thirty-first, two

thousand seven and thirty-three and one-third percent of the net

collections from such additional rate from January first, two thousand

eight through November thirtieth, two thousand twenty-seven. The monies

allocated and distributed pursuant to this subdivision shall be

allocated and distributed to towns and villages with police departments

on the basis of the number of full-time equivalent police officers

employed by each police department and shall not be used for salaries

heretofore or hereafter negotiated.